Budget & Taxes (Tax Incentives)

in committee · Pennsylvania · House Apr 29, 2026

HB 2470: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, further providing for exclusions from tax.

This bill would temporarily exempt Halloween costumes, decorations, pumpkins, and related accessories from Pennsylvania sales and use tax. The exemption applies only to individual buyers purchasing these items for personal, non-business use during a six-month period starting when the law takes effect. The Department of Revenue would be required to publish a list of exempt items online and may provide additional guidance on what qualifies. If passed, the tax break would begin on July 1, 2026, or later if the law is enacted after that date.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides temporary tax relief on Halloween items for individual consumers, aligning with fiscal support for personal spending.85% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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in committee · Pennsylvania · House May 13, 2026

HB 2509: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, further providing for exclusions from tax.

This bill proposes a temporary sales tax exemption for personal hygiene products in Pennsylvania, effective for six months starting July 1, 2026. The measure directly affects individual consumers by removing the sales tax on items such as soap, toothpaste, razors, and feminine hygiene products when purchased during the specified period. To implement this change, the Department of Revenue must publish online guidance defining eligible products and clarifying that the tax exclusion applies to the purchase date rather than the delivery date. The legislation amends the existing Tax Reform Code to add these specific exclusions without altering other parts of the tax system.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides temporary sales tax relief on personal hygiene products, reducing the tax burden on individual consumers.85% confidence ✓ HealthcareSupports HealthcareExempting personal hygiene products from sales tax reduces out-of-pocket costs for essential health maintenance items, improving consumer access to basic health care supplies.75% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · Pennsylvania · House May 27, 2026

HB 2539: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in Computer Data Center Equipment Incentive Program, further providing for application for certification, for eligibility requirements relating to Sales and Use Tax Refund Program and for eligibility requirements relating to Sales and Use Tax Exemption Program.

This bill updates Pennsylvania's tax incentives for computer data centers by adding new requirements for owners and operators seeking tax refunds or exemptions. To qualify, facilities must submit detailed applications including investment projections and signed affirmations from authorized executives. Additionally, the legislation mandates that certified data centers obtain an environmental certification, such as LEED Silver or Energy Star, within two years of receiving their initial certification.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill strengthens the state's fiscal management by adding eligibility requirements and environmental standards to tax incentive programs, promoting responsible use of tax exemptions.85% confidence ✓ EnergySupports EnergyBill mandates environmental certifications like Energy Star for data centers, directly promoting energy efficiency.85% confidence ✓ EnvironmentSupports EnvironmentBill mandates environmental certifications like LEED or Energy Star for data centers, promoting green standards.85% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · Pennsylvania · Senate Apr 23, 2026

SB 1265: An Act amending Title 75 (Vehicles) of the Pennsylvania Consolidated Statutes, providing for consumer diesel fuel tax relief and for Commonwealth indebtedness.

This bill temporarily removes the tax on diesel fuel in Pennsylvania for a 60-day period to provide relief to consumers and businesses using the fuel. To fund this tax break, the state will take on $197 million in new debt, with repayment coming from the Motor License Fund. The borrowed money will be used to cover the financial costs of highway and bridge maintenance or construction projects during the tax relief period.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides temporary consumer diesel fuel tax relief, directly advancing the topic of tax policy and budgetary measures for public benefit.90% confidence ✓ TransportationSupports TransportationBill funds highway and bridge maintenance/construction via debt to offset diesel tax relief, directly supporting transportation infrastructure.85% confidence

Sub-Topics Debt & Bonds Tax Incentives Bridges Roads & Highways Transportation Funding

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in committee · Pennsylvania · House Apr 27, 2026

HB 2451: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, further providing for exclusions from tax.

This bill amends Pennsylvania's Tax Reform Code to temporarily exempt children's books, toys, and musical instruments from sales and use tax. The exemption applies only to individual buyers purchasing these items for personal use during a six-month window starting when the law takes effect. The legislation defines eligible items as those marketed for children aged 12 and under and clarifies that the tax break applies if payment is made within the six-month period, even if delivery occurs later. Additionally, the Department of Revenue will publish online guidance to help consumers understand how to claim this temporary exclusion.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides temporary tax relief on children's items, reducing the tax burden for families and supporting fiscal relief for lower-income households.85% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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in committee · Pennsylvania · House Apr 27, 2026

HB 2454: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, further providing for exclusions from tax.

This Pennsylvania bill creates a temporary tax exemption for the sale and use of flags, flag poles, and related accessories. The exclusion applies only to individual buyers purchasing these items for personal, non-business purposes during a six-month window starting on July 1, 2026. The law defines a purchaser as someone who places an order and pays by cash or credit within that six-month period, even if the item is delivered later. The Department of Revenue will publish online guidance to help the public understand how to claim this exemption.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides a temporary tax exemption for individual buyers, reducing tax burden on personal purchases and offering fiscal relief.85% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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in committee · Pennsylvania · House Jun 8, 2026

HB 2245: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, further providing for exclusions from tax.

This bill amends Pennsylvania's Tax Reform Code to exclude gun safes and gun locks from sales and use taxes. It directly affects retailers selling these security devices and consumers purchasing them for firearm storage. The legislation defines a gun safe as a self-contained enclosure with locking mechanisms that prevent unauthorized access, while explicitly excluding gun cabinets from the tax exemption. The changes will take effect 60 days after the bill is enacted.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax relief by excluding gun safes and locks from sales tax, reducing the financial burden on consumers.85% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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in committee · Pennsylvania · House May 27, 2026

HB 2538: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in sales and use tax, further providing for exclusions from tax.

This bill proposes a temporary sales tax exemption for individuals purchasing gardening supplies in Pennsylvania. It directly affects residents buying items such as tools, seeds, plants, and flowers for personal, non-business use. The exemption applies only during a six-month window starting from the bill's effective date, which is set for July 1, 2026. Purchasers must pay for these items by cash or credit within that six-month period, even if the delivery arrives later. The Department of Revenue will be required to publish online guidance to help consumers understand how to claim this temporary exclusion.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides temporary sales tax exemption for gardening supplies, offering tax relief to residents and reducing the tax burden on personal purchases.85% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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in committee · Pennsylvania · Senate Jun 8, 2026

SB 1277: An Act amending the act of December 1, 1977 (P.L.237, No.76), known as the Local Economic Revitalization Tax Assistance Act, further providing for title of act, for construction, for definitions and for deteriorated areas; providing for ordinance and resolution limitations; further providing for exemption schedule and for procedure for obtaining exemption; and providing for public registry.

SB 1277 amends Pennsylvania's Local Economic Revitalization Tax Assistance Act to update how local governments can offer property tax exemptions for deteriorated buildings and new construction in economically depressed areas. The bill clarifies definitions to include various types of distressed properties, such as those ordered vacated or demolished, and expands the scope to cover mixed-use and converted residential structures. It also establishes a public registry for these exemptions and requires local authorities to hold at least one public hearing before designating specific areas as deteriorated. Ultimately, the legislation provides a standardized framework for municipalities to implement tax relief aimed at revitalizing struggling neighborhoods.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill expands property tax exemptions for distressed properties, providing tax relief and revitalizing local economies.75% confidence ✓ HousingSupports HousingBill expands tax exemptions for deteriorated and new housing in distressed areas, aiding affordable housing development.75% confidence

Sub-Topics Property Tax Tax Incentives Property Taxes

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in committee · Pennsylvania · House Mar 19, 2026

HB 2301: An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in Pennsylvania Economic Development for a Growing Economy (PA EDGE) tax credits, further providing for definitions and providing for tax credits for critical minerals extraction.

This Pennsylvania bill expands the PA EDGE tax credit program to include companies extracting critical minerals from produced water, which is wastewater from oil and gas wells. The legislation defines "critical minerals" as materials essential for national security and energy systems, and sets a $1 million minimum investment requirement for facilities to qualify for tax credits. To receive the credit, companies must use Pennsylvania-produced water for extraction, hire local workers, and comply with state procurement laws. The Department of Revenue will review applications and approve tax credits for eligible projects that meet all specified criteria.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill expands tax credit program for critical minerals extraction, promoting economic development and fiscal incentives for local businesses while utilizing produced water resources.85% confidence ✓ EnergySupports EnergyBill promotes critical minerals extraction from produced water, supporting energy infrastructure and national security needs through tax incentives.85% confidence ✗ EnvironmentOpposes EnvironmentBill incentivizes extraction of critical minerals from produced water, which could increase industrial activity and potential environmental impacts from wastewater use and extraction processes.75% confidence

Sub-Topics Procurement Tax Credits Tax Incentives Oil & Gas

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